FORM KK –
GENERATION OF FORM KK IN E-C TAX NEW PORTAL
IMPORTANCE AND
USAGE OF FORM KK
In the
newly introduced e-C Tax Portal, for movement of goods from one place to
another, new forms were prescribed and the same should accompany with the
consignment. The Forms should be generated electronically in the e-C Tax new
portal ctd.tn.gov.in of the Tamil Nadu Commercial Taxes Department.
If the export is made from
Tamil Nadu to other Countries, shall carry i) Export Sale Invoice ii) A trip sheet or log book,
as the case may be; and iii) A declaration in electronic Form KK generated by
the Clearing and Forwarding Agent is necessary for transport of goods from one
place to another.
[Rule
15(14)(a)]
Rule 15 (14)(a)(iii) amended with effect from 29.12.2016 as shown below:
(iii) A declaration in electronic
Form KK generated by the clearing and forwarding agent or Form JJ generated by
the dealer, who directly exports the goods.
The print out of the electronic Form KK generated and submitted
through the website of the Commercial Taxes Department shall be used by the
Clearing and Forwarding Agent for the purpose of movement of goods for export.
[Rule
15(15]
If the export is made by a
person from outside State of Tamil Nadu shall carry i) Export Invoice evidencing the movement of goods
for export ii) A trip sheet or log book, as the case may be; and iii) A
declaration in electronic Form KK generated by the Clearing and Forwarding
Agent is necessary for transport of goods from one place to another.
[Rule
15(14)(b)]
Rule 15 (14)(b)(iii) amended with effect from 29.12.2016 as shown below:
(iii) A declaration in electronic Form KK generated
by the clearing and forwarding agent or export sale invoice along with a letter
from the exporter specifying the name of the port of export, the name of the
ship and its probable dates of arrival and departure from the port
The print out of the electronic Form KK generated and
submitted through the website of the Commercial Taxes Department shall be used
by the Clearing and Forwarding Agent for the purpose of movement of
imported goods after clearance by customs from seaport or airport.
[Rule
15(15)]
If the movement of goods
after clearance by customs on import, with a trip sheet or log book as the case
may be, i) Copy of bill of entry ii)
a declaration in electronic Form KK generated by the clearing and forwarding
agent or / and application for issue of transit pass in electronic Form LL.
[Rule
15(14)(c)]
The print out of the electronic Form KK generated and
submitted through the website of the Commercial Taxes Department shall be used
by the Clearing and Forwarding Agent for the purpose of movement of
imported goods after clearance by customs from seaport or airport.
[Rule
15(15)]
For the purpose of
movement of goods for export or for movement of imported goods after clearance
by customs from seaport or airport by clearing and forwarding Agent (C & F
Agent), the printout of the
electronic Form KK generated and submitted through the website of the
Commercial Taxes Department shall be used.
[Rule
15(15)]
The owner or other person
in charge of a goods vehicle or boat moving goods under sections 67-A, 68 and
69 shall carry a goods vehicle record, a trip sheet or a log book, a bill of sale or delivery note in electronic
Form JJ a transporter’s declaration in electronic Form MM and the declaration
in electronic Form KK in the case of movement of goods by a clearing and
forwarding agent.
[Rule
15(18)(a)(i)]
If
the export is made from Tamil Nadu to other Countries, shall carry i) Export Sale Invoice, ii) A trip sheet or
log book, as the case may be; and iii) A declaration in electronic Form KK
generated by the Clearing and Forwarding Agent is necessary for transport of
goods from one place to another.
[Rule
15(14)(a)]
The print out of the electronic Form KK generated and
submitted through the website of the Commercial Taxes Department shall be used
by the Clearing and Forwarding Agent for the purpose of movement of goods for
export.
[Rule
15(15]
Under
the Tamil Nadu Value Added Tax Act, 2006 a new sub-section 67-A has been
introduced.
Section 67-A.
Production
of Advance Inward Way Bill.—The driver or any other person in charge of the
goods vehicle entering into the State from a place outside the State to a
destination within the State, carrying any of the goods as may be notified by
the Government, from time to time, shall, on demand, produce at the Check post
on its route or before such authority as may be prescribed in this regard,
advance inward bill in such form and in such manner as may be prescribed.
Under
Section 67-A of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of
2006), the Governor of Tamil Nadu has notified the following goods for the
purpose of the said section vide
G.O.Ms.No.15, Commercial Taxes and Registration (B1), dated 29th
January, 2016 published as per Gazette Notification No. II (1)/CTR/(d-3)/2016.
a) Refrigerators, air-conditioners,
air-coolers and water-coolers;
b) Alcoholic Liquors of all kinds
for human consumption falling under the second schedule to the Act;
c) All kinds of ferrous scraps;
d) All types plastic granules,
plastic raw materials including mater batches, and scraps of all kinds of
plastic products;
e) Tobacco products falling under
the Second Schedule to the Act;
f)
Cement, including white cement and their substitutes and concrete
mixture;
g) Granite blocks, ceramic times,
and marbles of all kinds;
h) Electrical goods of all kinds;
i)
Iron and Steel as specified in clause (iv) of Section 14 of the Central
Sales Tax Act, 1956 (Central Act 74 of 1956), including scrap, stainless steel
sheets, iron and steel products;
j)
Cellular Telephone (Mobile Phone) including smart phones and its
accessories;
k) Oil seeds as specified in clause
(vi) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
l)
Raw Rubber of all grades and qualities;
m) Sanitary equipments and fittings
of every description;
n) Timbers, plywood and wood based
products;
o) Vegetable oils including refined
vegetable oils; and
p) Cotton and Readymade garments.
(The above notification came into force with
effect from
29th January, 2016).
After
introduction of Section 67-A, and relevant commodities were notified under the
Tamil Nadu Value Added Tax Rules, 2007 and Rule 18 (a) substituted as shown
below:
Rule
18 (a):
For
the purpose of Section 67-A, 68 and 69, the owner or other person in charge of
a goods vehicle or boar shall carry—
i.
A goods vehicle record, a trip sheet or a log book;
ii.
A bill of sale or a delivery note in electronic form JJ, a transporter’s
declaration in electronic Form MM and the declaration in electronic Form KK, in
the case of movement of goods by clearing and forwarding agents;
iii.
A certificate from the Village Administrative Officer when the goods
under transport are claimed to be agricultural produce other than sugarcane
grown in his own land or on a land in which he has interest or a letter signed
by the agriculturist and by the registered dealer to whom the agricultural
produce is transported along with the delivery note in electronic Form JJ of
the registered dealer;
iv.
A delivery note in electronic Form JJ an a transporter’s declaration in
electronic Form MM, in the case of movement of goods from one place of business
to another of a dealer either for sale or any other purpose;
v.
The movement of such goods, as may be notified by the Government from
time to time as evasion prone, into the State, shall be accompanied, along with
the sale bill, by an advance inward delivery note in Form JJ, electronically
generated by the buyer or receiver of such goods and sent to the transporter or
person in charge of the vehicle carrying such goods. A copy of such electronically generated
delivery note in form JJ shall be furnished at the entry check post or barrier
or to the officer on inspection.
According
to the above amendment dealers buying or receiving the goods mentioned above
should generate an advance inward way bill in the Form JJ electronically
generated and sent to the transporter or person in charge of the vehicle
carrying such goods and copy of such electronically generated delivery note in
Form JJ shall be furnished at the entry check post or barrier or to the officer
on inspection.
The owner or other person
in charge of a goods vehicle or boat moving goods under sections 67-A, 68 and
69 shall carry a goods vehicle record, a trip sheet or a log book.
A
bill of sale or delivery note in electronic Form JJ in the case of movement of
goods by a clearing and forwarding agent;
A certificate from the Village Administrative Officer when
the goods under transport are claimed to be agricultural produce other than
sugarcane grown in his own land or on a land in which he has interest or a
letter signed by the agriculturist and by the registered dealer to which the
agricultural produce is transported along with the delivery note in electronic
form JJ of the registered dealer
[Rule 15
(15)(a)(iii)]
GUIDELINES FOR GENERATION OF FORM KK
Please sign up with Credential
Password and enter into Portal.
Please download the Form KK Excel
Sheet Template.
Enable Macros in MS Office 2007 or MS
Office 2010
Open the Form KK Excel Sheet Template.
First choose the Declaration Type from
the Drop down Menu.
Incoming Declaration (For Purpose of
Export through Tamil Nadu Ports)
Outgoing Declaration (For import made
by other State dealer from Tamil Nadu Ports)
Export of goods through Tamil Nadu
Port
Import of goods through Tamil Nadu
Port
Section
A – Details of Clearing or Forwarding agent
1)
Clearing and Forwarding Agent’s
SignUp ID
2)
Name
3)
Address with Door/Plot No. Old,
Door/Plot No. New, Building Name, Shop/Office Number, Street/Road,
Village/Town/City, State, District, PIN Code,
4)
Mobile Number,
5)
Email Address
Section
B – Details of Exporter/Importer
1)
Taxpayer Identification Number
2)
Name
3)
Address with Door/Plot No. Old,
Door/Plot No. New, Building Name, Shop/Office Number, Street/Road,
Village/Town/City, State, District, PIN Code,
4)
Mobile Number,
5)
Email Address
Section
C – Invoice and Goods Details (in case of import of goods Bill of Entry Number
must be entered and not the invoice date)
Import/Export Code
Invoice
Number/Bill of Entry No.
Invoice Date/Bill of Entry
Description of
Goods/Commodity
Quantity
Unit
Basic Price (Rs)
Other Charges Including
Customs Duty (if any) (Rs)
Total Value of Goods (Rs.)
Section
D – Transporter and Vehicle Details
1)
Mode of Transport
2)
Transport Vehicle Number
3)
Name of the person in charge of
the goods
4)
Mobile Number of person in
charge of the goods
5)
Email Address of person in
charge of the goods
Do you have a sign up and registered office in Tamil nadu?
6)
Logistic Provider Sign Up ID
7)
Name of Logistic Service
Provider
Address of Logistic Service Provider with a) Door/Plot No. Old b)
Door/Plot No. New c) Building Name d) shop/office Number e) Street/Road f)
Village/Town/City g) District h) State i)PIN Code
8)
Mobile Number of Logistic
Service Provider
9)
Email address of Logistic
Service Provider.
Section
E – Other Details
1)
Name of Port / Address from
which goods are cleared (As applicable).
i)
Port Name
ii)
Name of the Bonded Warehouse
(If any)
iii)
Address of the Bonded Warehouse
with a) Door/Plot No. Old, b) Door/Plot No. New c) Building Name d) Shop/Office
Number e) Street/Road f) Village/Town/City g) State h) District i) PIN
2)
Name of Port / Address to which
goods are forwarded (As applicable).
i)
Port Name
ii)
Name of the Bonded Warehouse
(If any)
iv)
Address of the Bonded Warehouse
with a) Door/Plot No. Old, b) Door/Plot No. New c) Building Name d) Shop/Office
Number e) Street/Road f) Village/Town/City g) State h) District i) PIN
Then press
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Now
Form to be filed by Clearing and Forwarding Agent in Form
KK generated from the website of the Commercial Taxes Department is available for transport purpose and take
print out.
https://ctd.tn.gov.in/documents/10184/10943/Gazette+No.293/31b995d3-027c-4ee1-935b-0140621d7792?version=1.0
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https://ctd.tn.gov.in/documents/10184/10943/Gazette+No.293/31b995d3-027c-4ee1-935b-0140621d7792?version=1.0